(1)Where bingo is promoted at one place and, for the purpose of a particular game, it is combined with bingo played at another place and promoted by another person, so that the players at both places share in the chance of winning a prize contributed partly by one promoter and partly by the other, then for the purposes of the charge to bingo duty under section 17(2)(b) above—
(a)as against the promoter of the bingo at the place where the prize is won there shall be counted so much only of the value of the prize as represents his contribution, and
(b)so much of the value of the prize as represents the contribution of the other promoter shall be counted as a prize won at bingo promoted by him;
and where the prize is provided wholly by or on behalf of one of the promoters concerned, its whole value shall be counted against him under section 17(2)(b), wherever it is won.
(2)It shall not be lawful for a game of bingo, being bingo which is chargeable with bingo duty and is promoted at a place in [F1the United Kingdom], to be combined as mentioned in subsection (1) above with other bingo played elsewhere than in [F1the United Kingdom], except where the other bingo is played in . . . F2 the Isle of Man and is chargeable, under an Act of . . . F2 Tynwald, with duty corresponding to bingo duty and at a rate not less than that which is chargeable under section 17 above.
Textual Amendments
F1Words substituted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 para. 6(a)
F2Words repealed by Finance Act 1986 (c. 41, SIF 12:2), ss. 6, 114(6), Sch. 4 para. 6(b), Sch. 23 Pt. III Notes (a)(b)